ORDER OF THE GOVERNMENT OF THE REPUBLIC OF MOLDOVA

of December 30, 2024 No. 901

About modification of some orders of the Government (tax and customs aspects)

Based on Item h) article 6 of the Law 136/2017 on the Government (The official monitor of the Republic of Moldova, 2017, No. 252, the Art. 412), with subsequent changes, DECIDES: the Government

1. In the Order of the Government No. 294/1998 about accomplishment of the Presidential decree of the Republic of Moldova No. 406/1997 (Official monitor of the Republic of Moldova, 1998, Art. No. 30-33, 288), with subsequent changes, to make the following changes:

1.1. to recognize subparagraphs of the first and second of Item 3 invalid;

1.2. in Item 1 of appendix No. 1 of the word "act of purchase of goods" and "act of purchase of services in letting and related expenses" to exclude.

2. In the Order of the Government No. 998/2003 about activities of service for collection of the local taxes and charges as a part of primeriya (Official monitor of the Republic of Moldova, 2003, Art. No. 191-195, 1059), with subsequent changes, to make the following changes:

2.1. c) of item 4 of appendix No. 1 to declare the subitem invalid;

2.2. in appendix No. 2:

2.2.1. in Item 7 "on May 31" to replace the text with the text "on March 31";

2.2.2. in Item 9 of the word "to collection from owners of dogs, to collection for the parking and to collection on sanitation according to the procedure, established by body of local public authority," shall be replaced with words "to collection for the parking and to collection on sanitation";

2.2.3. state Item 9-1 in the following edition:

"9-1. Payment notices on collection go to sanitation CCMHC to each subject of the taxation not later than 15 days before the deadline of payment established in appendix to the Section VII of the Tax code No. 1163/1997.".

3. In Regulations on procedure for acquisition and application of excise brands / consumer brands on tobacco products, cartridges and gas stations to electronic cigarettes, including one-time electronic cigarettes, medicines, held for use in cartridges and gas stations for electronic cigarettes of goods item 2404, tobacco products and substitutes of tobacco (not tobacco mixes on the basis of tea leaf) goods items 240399900 and 2404, approved by the Order of the Government No. 1427/2007 (Official monitor of the Republic of Moldova, 2007, Art. No. 203-206, 1482), with subsequent changes, to make the following changes:

3.1. add Item 13 with the subitem g) the following content:

"g) the sanitary conclusion, confirmatory that products conform to the mandatory requirements established in the Law No. 278/2007 on control over tobacco, the Order of the Government No. 1065/2016 about approval of sanitary regulations about tobacco products, similar products, devices and accessories to their use, gas station or heating and the Order of the Government No. 613/2017 about approval of Sanitary regulations about warnings of harm for health and labeling of tobacco products, tobacco for twisting of cigarettes and similar products. Before issue of the sanitary conclusion the economic agent shall provide the declaration under the personal liability according to the form specified in appendix No. 4.";

3.2. add with following Item 13-1 content:

"13-1. If excise brands / consumer brands are applied on goods, other than for what they were ordered/are acquired, the applicant informs on it the State Tax Administration within 7 working days from the date of their drawing.";

3.3. in Item 19 of the word "Inspectors of Taxes Have" shall be replaced with words "The State Tax Service has";

3.4. add Item 23-1 with the offer of the following content:

"In case of establishment of discrepancies between year of release of excise brand / consumer brand and year of production of tobacco products and similar products of product are considered marked by invalid brand.";

3.5. in Item 24 "according to appendix No. 2 to this Provision" to exclude the text;

3.6. in Item 30", by burning," to replace the text with the text "by their irreversible destruction (burning, dissolution in acid etc.)";

3.7. in appendix No. 1:

3.7.1. add the table with the column 9 of the following content: "Goods origin (products): import or domestic";

3.7.2. after the table to add with the note of the following content:

"* Note: The column "Description of Goods, Subject to Marking" is filled in according to the names specified in appendix No. 1 to the Section IV of the Tax code No. 1163/1997.

3.8. declare appendix No. 2 invalid;

3.9. add with appendix No. 4 of the following content:

See appendix No. 4 (48Kb In original language)

4. In the Regulations on compensation of the value added tax approved by the Order of the Government of the Republic of Moldova No. 93/2013 (Official monitor of the Republic of Moldova, 2013 No. 27-30, of the Art. 140), with subsequent changes, to make the following changes:

4.1. in Item 3 "Articles 101-3, 101-4 and 101-6" to replace the text with the text "Articles 101-3 and 101-4";

4.2. the second offer of Item 7 to state in the following edition:

"The VAT amount requested to compensation, VAT amounts which will be used on account of repayment of the tax liabilities and/or future tax liabilities, and also the amount of means which is subject to compensation on the bank/payment account are without fail specified in the statement for compensation.";

4.3. in Item 8 to replace the text of "Articles 101-3, 101-4 and 101-6" with the text of "Articles 101-3 and 101-4";

4.4. declare Item 10 invalid;

4.5. in Item 11 to replace the text of "Articles 101-3, 101-4 and 101-6" with the text of "Articles 101-3 and 101-4";

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